The tariff classification of an iPad case from China

N225009 July 27, 2012 CLA-2-42:OT:RR:NC:N4:442 CATEGORY: Classification TARIFF NO.: 4202.91.0090 Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of an iPad case from China Dear Ms. McLafferty: In your letter dated July 6, 2012, you requested a tariff classification ruling on behalf of your client, G-III Apparel Group, Ltd. Your sample will be returned to you. Style H2GG1886 is an envelope style iPad case. You state in your letter that is it constructed with an outer surface of 100% leather. It is designed to provide storage, portability, and protection to an iPad device. The case has a plastic-lined storage compartment that is specially shaped to hold one iPad device. The case has one snap closure and has a zippered pocket across the width on the rear exterior. The case measures approximately 11.5” (L) x 8.5” (H) x .25” (D). The applicable subheading for the iPad case will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of leather, of composition leather, or of patent leather. The rate of duty will be 4.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division